https://www.taxtmi.com/caselaws?id=96244 A salbutamol inhaler listed in the Pharmacopoeia of India was examined for tariff classification under Heading 3003.10 as a patent or proprietary medicament, or under Heading 3003.20 as an ordinary medicament. Chapter Note 2(ii) of Chapter 30 treats a product as patent or proprietary only if it bears a non-pharmacopoeial name or a brand name showing trade connection with a person entitled to use that mark. Use of the manufacturer's house mark on the packing was held insufficient, because a house mark identifies the manufacturer but does not create the required trade connection. The product therefore fell outside patent or proprietary classification. en-us Thu, 26 Jul 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96244 A salbutamol inhaler listed in the Pharmacopoeia of India was examined for tariff classification under Heading 3003.10 as a patent or proprietary medicament, or under Heading 3003.20 as an ordinary medicament. Chapter Note 2(ii) of Chapter 30 treats a product as patent or proprietary only if it bears a non-pharmacopoeial name or a brand name showing trade connection with a person entitled to use that mark. Use of the manufacturer's house mark on the packing was held insufficient, because a house mark identifies the manufacturer but does not create the required trade connection. The product therefore fell outside patent or proprietary classification. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96244